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DECISION No. 53/2003/QD-BTC OF APRIL 16, 2003 PROMULGATING THE REGULATION ON CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS SUBJECT TO BORDER-GATE TRANSFER

THE FINANCE MINISTER

Pursuant to the Customs Law No. 29/2001-QH10, which was passed on June 29, 2001 by the National Assembly;

Pursuant to the Government's Decree No.101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures, the regime of customs inspection and supervision;

Pursuant to the Government's Decree No.86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;

At the proposal of the General Director of Customs,

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on customs procedures for export and import goods subject to border-gate transfer.

Article 2.- This Decision takes implementation effect 15 days after its publication in the Official Gazette. To annul Decision No.1495/2001/TCHQ of December 26, 2001, Article 4 of Decision No.19/2002/QD-TCHQ of January 10, 2002 of the General Director of Customs and other guiding documents, which are contrary to the contents prescribed in this Decision.

Article 3.- The General Director of Customs, the heads of the units under or attached to the Finance Ministry and the concerned organizations as well as individuals shall have to implement this Decision.

For the Finance Minister

Vice Minister
TRUONG CHI TRUNG

REGULATION ON CUSTOMS PROCEDURES FOR EXPORT AND IMPORT GOODS SUBJECT TO BORDER-GATE TRANSFER

(Promulgated together with Decision No. 53/2003/QD-BTC of April 16, 2003 of the Finance Minister)

I. GENERAL PROVISIONS

1. Border-gate transfer-liable exports are export goods which are being subject to customs inspection and supervision and transported from places outside the border gates, where customs procedures are carried out, including:

- Inland customs declarations (ICD) places,

- Customs procedure locations outside border gates,

- Border gates other than export border gates,

- Goods inspection locations outside border gates,

to the export border gates.

2. Border-gate transfer-liable imports are import goods which are being subject to customs inspection and supervision, and transported from import border gates to:

- Inland customs declarations (ICD) places,

- Customs procedure locations outside border gates,

- Border gates other than import border gates,

- Goods inspection locations outside border gates.

3. Conditions for export and import goods to be on border-gate transfer:

- Goods must be stored in containers or in special-use means or vehicles meeting the customs seal requirements.

- For goods lots which cannot be sealed (super-long goods, super-heavy goods...), the heads of the Customs Sub-Departments at the import border gates shall have to notify in detail to the heads of the Customs Sub-Departments outside the border gates of the situation of transportation of unsealed goods.

4. The supervision of border gate transfer-liable goods shall be effected by customs seals or technical and professional means and measures. The customs sealing shall be effected as follows:

4.1. For border gate transfer- liable imports: To be sealed by import border-gate Customs Sub-Departments.

4.2. For border gate transfer-liable exports:

a/ If goods are subject to customs procedures at ICDs, the ICD Customs Sub-Departments shall make the sealing.

b/ If goods have gone through actual inspection at the customs procedure locations outside the border gates, the outside-border-gate Customs Sub-Departments shall effect the sealing.

c/ Where goods must be actually inspected but are not yet inspected by the outside-border gate customs and transferred to the border-gate customs for inspection, the customs officers who conduct the actual goods inspection at the export border gates shall effect the sealing.

d/ Where goods are exempt from actual inspection: No customs sealing is effected, but for a number of cases where they deem it necessary to combat trade frauds, the heads of the outside-border gate Customs Sub-Departments where the export procedures are carried out shall decide to seal such goods lots. Where they have grounds to detect violations in the goods lots, the heads of the export-border gate Customs Sub-Department shall decide to actually inspect such goods lots and notify the outside-border gate Customs Sub-Departments thereof.

5. Regulations on transfer of records on hand-over of border gate transfer-liable export or import goods:

Upon the receipt of the hand-over records from other units, the receiving customs units shall make the statistical lists of hand-over records (including the following contents: the ordinal number, the serial number and date of the hand-over records, the serial number and date of the customs declaration form, the Sub-Department which carries out the customs procedures, the conditions of goods upon the receipt thereof) and fax to the sending units once every five days, (without having to return the hand-over records). If past the above time limit the sending units do not receive the statistical lists, they shall notify the receiving Customs Sub-Departments thereof for coordinated verification. For cases where the goods lots should be monitored, the receiving Customs Sub-Departments shall have to fax the hand-over records immediately after the receipt thereof for the sending units to grasp information in time.

6. Where import goods are loaded at ports other than the destination ports inscribed in the bills of lading and transported to the destination ports by other transport means, such goods are considered being border-gate transferred and the customs procedures therefor shall be the same as those for border gate transfer-liable goods.

7. The owners and carriers of border gate transfer-liable goods shall have to keep the goods in status quo, on the right routes and the right time inscribed in the dossiers, and transfer the customs dossier sets to the sending and receiving Customs Sub-Departments.

8. This Regulation shall apply to export/import goods transferred between the export/import border gates and the locations where the customs procedures are carried out, which belong to provinces or cities other than the provinces or cities with export/import border gates.

For goods transshipped between two customs units of the same provincial/municipal Customs Department, on the basis of the basic principles prescribed in this Regulation, the directors of the provincial/municipal Customs Departments shall prescribe the specific procedures along the direction of simplification, less papers and satisfaction of managerial requirements, for application to their attached units.

II. CUSTOMS PROCEDURES FOR BORDER GATE TRANSFER-LIABLE EXPORT GOODS

1. For export goods lots delivered at ICDs (with bills of lading stating the ICDs as places for goods delivery) where the customs procedures therefor are carried out:

1.1. Goods owners' responsibilities:

a/ To submit the customs declaration forms and vouchers in the customs dossiers at the ICD Customs Sub-Departments as prescribed for the export goods lots.

b/ To transport export goods to the ICDs for carrying out the customs procedures therefor.

1.2. Responsibilities of the ICD Customs Sub-Departments:

a/ To receive and register the customs dossiers and carry out the export procedures as provided for in the customs operation process for export goods.

b/ To supervise the loading of export goods already cleared from the customs procedures into containers.

c/ To affix customs seals on export goods containers, for which the customs procedures have already been carried out at ICDs.

d/ To archive the customs dossiers, including: 01 export goods declaration form with certification that the customs procedures therefor have been carried out, 01 hand-over record and other vouchers as prescribed.

e/ To hand to the carrier 01 hand-over record for use as transportation vouchers en route (this record must be transferred by the goods owners to the border-gate Customs Sub-Departments together with the enclosed dossier sets).

f/ To seal the customs dossier sets, and hand them to the carriers for transfer to the export border-gate Customs Sub-Department. Such a dossier shall include: 01 export goods declaration with certification that the customs procedures therefor have been carried out, and 01 tax notice (if with tax).

g/ To monitor the goods lots until they receive by fax the statistical lists of hand-over records from the export border-gate Customs Sub-Department.

h/ To certify the actual exportation of the goods lots in cases where goods are delivered to the carriers at the ICDs (the bills of lading state the goods delivery at the ICDs).

1.3. Responsibilities of the carriers or the ICD enterprises (if the enterprises effect the transportation):

a/ To keep in status quo the goods, customs seals and the carriers' seals throughout the duration the goods are kept at ICDs and in the course of goods transportation from ICDs to the border gates.

b/ To transfer the customs dossiers between the ICD Customs Sub-Department and the export border-gate.

1.4. Responsibilities of the export border-gate Customs Sub-Departments:

a/ To receive the export goods lots, compare them with the hand-over records made by the ICD Customs Sub-Department in order to perform the remaining work regarding the customs procedures for the export goods lots. Where there are grounds to determine that violations are committed regarding the goods lots, the heads of the export border-gate Customs Sub-Departments shall consider and decide on the inspection and notify the ICD Customs Sub-Departments thereof.

b/ To sign for certification the hand-over records and archive them; to make statistical lists of the hand-over records already received and faxed to ICD Customs Sub-Departments for comparison, monitoring and liquidation according to the provisions at Point 5 of the above Section I.

c/ To supervise the border gate transfer-liable export goods until they are actually exported.

2. For the export goods lots which are entitled to customs procedure clearance at the Customs Sub-Departments outside the border gates, but are delivered at the export border gates (the bills of lading clearly state that the places for goods delivery are export border gates):

2.1. Responsibilities of goods owners:

a/ To submit the customs declaration forms and vouchers in the customs dossiers at the outside-border gate Customs Sub-Departments as provided for.

b/ To transport the export goods to locations outside the border gates, where the customs procedures are carried out for the customs offices to actually inspect the goods (for goods subject to actual inspection).

c/ To keep the goods in status quo, affix customs seals in the course of goods transportation from the places of actual goods inspection to the export border gates (for goods lots already actually inspected at locations outside the border gates).

d/ To transport goods to the export border gate for the export border gate Customs Sub-Departments to conduct the actual inspection (for goods lots subject to inspection but not yet inspected at the locations outside the border gates).

e/ To transfer dossiers between the outside-border gate Customs Sub-Department and the export border gate Customs Sub-Department.

2.2. Responsibilities of outside-border gate Customs Sub-Departments:

a/ To receive the customs dossiers and carry out the export procedures according to regulations in the customs operation process for the export goods.

b/ For export goods lots exempt from actual inspection, to effect the customs dossier registration and customs clearance for the goods lots on the customs dossiers and hand them to the goods owners for transfer together with their goods to the export border gate Customs Sub-Departments.

c/ To supervise the loading of export goods already cleared of the customs procedures into containers (for export goods lots which have already gone through actual inspection).

d/ To seal export goods containers according to the regulations in Item c above.

e/ To archive the customs dossiers as provided for at Point 1.2 (d), Part II.

f/ To hand to goods owners 01 hand-over record for use as bills of transportation en route (this record must be transferred by the goods owners to the border gate Customs Sub-Departments together with the enclosed dossier sets).

g/ To seal up the customs dossiers and hand them to the goods owners for transfer to the border-gate Customs Sub-Departments. Such a dossier shall include 01 export goods declaration form with certification that the customs procedures have been already carried out (for goods lots already actually inspected at the inspection location outside the border gate), or 02 export goods declaration forms (for the goods lots not yet actually inspected at the inspection location outside the border gate) and 01 tax notice (if with tax).

h/ To monitor the goods lots until the statistical lists of hand-over records are received.

2.3. Responsibilities of the export border-gate Customs Sub-Departments:

a/ To receive the export goods lots, compare them with the hand-over records made by the outside-border gate Customs Sub-Departments in order to perform the remaining works regarding customs procedures for the export goods lots:

a1/ For export goods lots subject to actual inspection, but not yet inspected by the outside-border gate Customs Sub-Departments, the export border gate Customs Sub-Departments shall conduct the actual goods inspections, make certification of the actual goods inspection results in 02 export goods declaration forms and continue with tasks prescribed at Points 2.3 (c), (d), (e) and (f) below.

a2/ For export goods lots actually inspected by the outside-border gate Customs Sub-Departments, the export border gate Customs Sub-Departments shall check the goods seals and perform the tasks prescribed at Points 2.3 (b), (c), (d), (e) and (f) below.

b/ Where there are grounds to clearly determine that violations are committed in such goods lots, the provisions at Point 1.4 a above shall be complied with.

c/ To sign for certification and archive the hand-over records. To make statistical lists of hand-over records and dossiers according to the provisions at Point 5 of Section I above.

d/ To affix stamps certifying the actual exportation (the operation stamp form No. 02 issued together with Decision No. 1200/2001/QD-TCHQ of November 23, 2001 of the General Director of Customs) in Block No.27 of the export goods declaration form. The actual export certification is stipulated as follows:

d1/ For goods exported through marine and/or aviation border gates:

- If the goods lots with the customs procedures already completed at the outside-border gate Customs Sub-Departments, the customs officials performing the tasks of supervising warehouses and storing yards shall certify the actual exportation.

- If the goods lots which are subject to actual inspection under decisions of the outside-border gate Customs Sub-Departments but the actual inspection thereof are conducted by the export border gate Customs Sub-Departments, after the actual inspection and the customs sealing, the customs officers performing the tasks of actual goods inspection shall certify the actual exportation.

d2/ For goods exported through land or river border gates: Only when the goods are actually exported through the border gates can the export border gate Customs Sub-Departments certify the actual exportation.

d3/ For goods exported by railways or postal service: To comply with the regulations on customs procedures for international trains and goods transported via postal service.

d4/ Settling cases where enterprises apply for adjustment of volume of border-gate transfer export goods:

- For cases requiring the actual goods inspection, the enterprises must send their official dispatches to the customs offices where the procedures are carried out at least 01 hour before the customs offices conduct the actual goods inspection.

- For goods exempt from actual inspection, the enterprises shall have to send their official dispatches to the export border gate Customs Offices at least 01 hour before goods are actually exported.

For both cases mentioned above, the Customs Offices shall have to conduct the actual inspection of the whole goods lots. If detecting signs of fraudulence, the Customs Offices shall not accept the application for adjustment.

e/ To have the responsibility to supervise goods until they are actually exported.

f/ To effect the transfer of hand-over records and dossiers according to the provisions at Point 5, Section I above.

III. CUSTOMS PROCEDURES FOR BORDER-GATE TRANSFER IMPORT GOODS

1. For import goods lots with bills of lading stating the ICDs as the destination locations:

1.1. Responsibilities of export border gate Customs Sub-Departments:

a/ To check the conditions of goods packings and transport means: If packings and transport means meet the customs sealing requirements, to transfer the goods to ICD for carrying out the procedures. If the goods packings or transport means fail to satisfy the sealing requirements, fail to maintain the status quo of goods, to request the carriers to reinforce the packings under the supervision of the Customs Offices.

b/ Where there are grounds to determine that the Customs legislation are violated, to make records on administrative violations regarding customs, immediately take measures to prevent and inspect the entire goods lots according to regulations and notify the ICD Customs Sub-Department thereof.

c/ To seal up import goods containers according to regulations (for cases prescribed at Point 1.1(a) above).

d/ To make 02 hand-over records, handing 01 to the goods carrier for use as goods transportation vouchers en route for transfer to the ICD Customs Sub-Department, archiving 01.

e/ To supply noteworthy information on goods lots to the ICD customs sub-departments.

f/ To monitor the goods lot until receiving the statistical lists of hand-over records returned by the ICD Customs Sub-Departments as provided for at Point 5, Section I above.

1.2. Responsibilities of the ICD Customs Sub-Departments:

a/ To receive the import goods lots, compare them with the hand-over records transferred by the export border gate Customs Sub-Departments. Where violations regarding goods or customs dossiers are detected, the records on the specific situation are made for use as basis for subsequent handling, and notify the import border gate Customs Sub-Departments thereof.

b/ To certify and archive the hand-over records; make the statistical lists of hand-over records and fax them to the import border gate Customs Sub-Departments as provided for at Point 5, Part I.

c/ To receive the customs dossiers, carry out the import procedures for the goods lots strictly according to the customs operation procedures for import goods.

d/ To notify back (in writing) to the import border gate Customs Sub-Departments the inspection results according to the information notified by the import border gate Customs Sub-Departments.

1.3. Responsibilities of goods owners:

a/ To submit the customs declaration forms and vouchers of the customs dossiers to the ICD Customs Sub-Departments as provided for.

b/ To carry out the procedures as provided for.

1.4. Responsibilities of the carriers or ICD enterprises (if such enterprises undertake the transportation):

a/ To keep the goods, customs seals and seals of the transportation firms in status quo while the goods are kept at ICDs and transported between the import border gate and the ICDs.

b/ To transfer the dossiers between the import border gate Customs Sub-Departments and the ICD Customs Sub-Departments.

c/ To take responsibility before law for the implementation of the above regulations.

2. For import goods lots with the bills of lading stating that the destination locations are the import border gates, but the customs procedures shall be carried out at the outside border gate Customs Sub-Departments:

2.1. Responsibilities of goods owners:

a/ To submit the customs dossiers according to regulations.

b/ To send their border-gate transfer request to the outside-border gate Customs Sub-Departments for certification of the transfer from the import border gates to the customs procedure locations, the outside- border gate inspection locations: 02 originals.

c/ To transfer the dossiers between the import border gate and the outside- border gate Customs Sub-Departments.

d/ To keep in status quo the goods, customs seals and the seals of the transport firms in the course of transporting goods from the import border gates to the customs procedure locations outside the border gates (if authorizing the carriers, the above responsibility shall rest with the authorized persons).

e/ To produce goods for inspection by the Customs Offices (for the goods lots subject to actual inspection).

f/ To pay taxes and fees according to regulation (if any).

g/ For cases where import goods subject to border-gate transfer are exempt from actual goods inspection under the decisions of the heads of the outside-border gate Customs Sub-Departments according to regulations, the goods owners shall also have to produce to the import border gate Customs Sub-Departments the import goods customs declaration forms (of the goods owners).

2.2. Responsibilities of the outside- border gate Customs Sub-Departments:

a/ After registering the import goods declaration forms according to regulations, on the basis of the written requests for border-gate transfer, the leaders of the outside-border gate Customs Sub-Departments write their opinions on the goods owners' written requests, keeping one copy.

To seal up the customs dossiers, including: 01 written request for border-gate transfer, 01 tax notice, handing them to the import border gate Customs Sub-Departments for carrying out the procedures for border gate transfer for the goods lots.

b/ To receive the import goods lots and compare them with the hand-over records transferred by the import border gate Customs Sub-Departments. In cases of disparity in goods or customs dossiers, the records thereon shall be made for use as basis for subsequent settlement, notifying the import border gate Customs Sub-Departments thereof.

c/ To certify and archive the hand-over records; to carry out import procedures for the goods lots according to the customs operation process prescribed for import goods.

d/ To notify back to the import border gate Customs Sub-Departments (in writing) the inspection results according to the information notified by the import border gate Customs Sub-Departments.

e/ To make statistical lists of hand-over records and fax them to the import border gate Customs Sub-Departments.

2.3. Responsibilities of the import border gate Customs Sub-Departments:

a/ To receive the goods owners' written requests for border gate transfer, already approved by the Customs Sub-Departments of the outside-border gate locations where the customs procedures are carried out.

b/ To perform works prescribed at Point 1.1, Section III above.

c/ For cases where import goods subject to border gate transferred are exempt from actual goods inspection under decisions of the heads of the outside- border gate Customs Sub-Departments, on the basis of the customs declaration forms (of the goods owners) produced by the goods owners, the dossier set and other relevant regulations, to carry out the customs procedures for the goods lots according to regulations.

3. For import goods lots with the declaration forms registered at the outside-border gate Customs Sub-Departments, but the actual goods inspection is carried out by the border gate Customs Sub-Departments:

3.1. Responsibilities of goods owners:

To comply with the provisions at Points 2.1 (a, c, e, f), Section III above.

3.2. Responsibilities of outside-border gate Customs Sub-Departments:

a/ To receive and register the customs dossiers according to regulations.

b/ To decide on forms and percentages of actual goods inspection.

The outside-border gate Customs Sub-Departments shall be responsible for the customs dossiers already registered and the decision on form and percentage of actual goods inspection.

c/ To seal up the customs dossiers which include: 02 import goods declaration forms (original) already registered; 01 detailed list; 01 copy of the bill of lading; 01 copy of the hand-over record; 01 tax notice. To hand the sealed dossier sets to the goods owners for transfer to the border gate Customs Sub-Departments for proceeding with subsequent procedural steps.

d/ To issue decisions on tax adjustment, handle tax-related violations and certify "customs procedures completed" according to the provisions at Point C3.3 below; notify the border gate Customs Sub-Department of the handling results.

3.3. Responsibilities of the border gate Customs Sub-Departments:

a/ To receive the customs dossiers transferred by the outside-border gate Customs Sub-Departments.

b/ To conduct actual goods inspections according to the actual inspection forms and percentages, already decided by the leaders of the outside-border gate Customs Sub-Departments, certify the inspection results according to regulations. If there are grounds (such as new information on violations committed by enterprises, which are so serious that the inspection forms and percentages must be changed; disparities are found in the dossiers between goods volumes and weight...), the border gate Customs Sub-Departments shall decide to change the inspection forms and percentages and notify the outside-border gate Customs Sub-Departments thereof.

The border gate Customs Sub-Departments are responsible for the actual goods inspection results and the decision on change of inspection forms and percentages.

c/ The certification "customs procedures completed" is prescribed as follows:

If the actual goods show:

c1/ no disparity with the declarations of the customs declarers, the certification "customs procedures completed" shall be effected and the decisions on customs procedure clearance shall be made.

c2/ disparity with the declarations of the customs declarers, thus leading to the fact that a part or whole of the goods lots is not allowed to be imported, to certify the inspection results, make records on the violations and handle the falsely declared goods according to law provisions, release the truthfully declared goods, certifying "customs procedures completed," notify the outside-border gate Customs Sub-Departments thereof.

c3/ disparity with the declaration of the customs declarers, thus leading to the adjustment of payable tax amounts,

c3.1/ To certify the actual goods inspection results.

c3.2/ To make records on violations in 03 copies:

- 01 copy to be sent to the outside border-gate Customs Sub-Department.

- 01 copy to be sent to the customs declarer.

- 01 copy to be kept (photocopy with certification of true copy of the original).

c3.3/ To seal the goods lot dossiers (including the violation records) and hand them to the customs declarers for transfer to the outside-border gate Customs Sub-Departments for decision on tax adjustment, handling of tax-related violations and certification "customs procedures completed."

c3.4/ To release goods.

For the Finance Minister

Vice Minister
TRUONG CHI TRUNG